2017 (8) TMI 19

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....pondent ORDER Per: Shri P. K. Choudhary Heard both sides and perused the appeal records. 2. By a Show Cause Notice dated 13.11.2002, Service Tax was demanded on GTA service during the period from 16.11.1997 to 01.06.1998. 3. I find that the issue is no more res-integra in view of the decision of the Tribunal in the case of Balasore Alloys Ltd. Vs. Commissioner of Central Excise, BBSR-I vide o....

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....mmissioner of Central Excise, Meerut-II  reported in 2004 (165) E.L.T 161 (Tri-Del) observed that the class of person who come under Section 71A is not brought under the net of Section 73. This decision was upheld by the Hon'ble Supreme Court as reported in 2005 (187) E.L.T 5 (S.C.). Subsequently, the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Baroda-I, Vs. Gujrat Ca....

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....ssed, or any sum has erroneously been refunded, or (b) notwithstanding that there has been no omission or failure as mentioned in Clause [a] on the part of the assessee, the Assistant Commissioner of Central Excise or, as the case may be Deputy Commissioner of Central Excise has, in consequence of information in his possession, reason to believe that the value  of any taxable service assess....

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....ction 71-A which was introduced in the Finance Bill, 2003. Thus, during the period in question no notice could have been issued under Section 73 for non filing of return under Section 70. According to the Tribunal, the service receiver was not required to file any return under Section 70 of the Finance Act, 1994 prior to 2003. The Tribunal accordingly quashed the order demanding service tax from t....